Question 1

When implementing a new system, the costs associated with transferring data from one storage medium to another is an example of

Accepted Answer

A)  a recurring cost 
B)  a data conversion cost 
C)  a systems design cost 
D)  a programming cost 
A)  a recurring cost 
B)  a data conversion cost 
C)  a systems design cost 
D)  a programming cost

Question 2

The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is

Accepted Answer

A)  the report of systems analysis 
B)  the systems selection report 
C)  the detailed system design 
D)  the systems plan 
A)  the report of systems analysis 
B)  the systems selection report 
C)  the detailed system design 
D)  the systems plan

Question 3

Which type of documentation shows the detailed relationship of input files, programs, and output files?

Accepted Answer

A)  structure diagrams 
B)  overview diagram 
C)  system flowchart 
D)  program flowchart 
A)  structure diagrams 
B)  overview diagram 
C)  system flowchart 
D)  program flowchart

Question 4

Source program library controls should prevent and detect unauthorized access to application programs.

Accepted Answer

A) True 
 B)False

Question 5

Distinguish between escapable and inescapable costs. Give an example.

Accepted Answer

Escapable costs are directly related to

Question 6

Routine maintenance activities require all of the following controls except

Accepted Answer

A)  documentation updates 
B)  testing 
C)  formal authorization 
D)  internal audit approval 
A)  documentation updates 
B)  testing 
C)  formal authorization 
D)  internal audit approval

Question 7

All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to commercial software.

Accepted Answer

A) True 
 B)False

Question 8

____________________ benefits can be measured and expressed in financial terms, while ____________________ benefits cannot be easily measured and/or quantified.

Accepted Answer

Tangible,

Question 9

Describe a risk associated with the phased cutover procedure for data conversion.

Accepted Answer

Incompatibilities ma

Question 10

Which of the following is not an advantage of commercial software? Commercial software

Accepted Answer

A)  can be installed faster than a custom system 
B)  can be easily modified to the user's exact specifications 
C)  is significantly less expensive than a system developed in-house 
D)  is less likely to have errors than an equivalent system developed in-house 
A)  can be installed faster than a custom system 
B)  can be easily modified to the user's exact specifications 
C)  is significantly less expensive than a system developed in-house 
D)  is less likely to have errors than an equivalent system developed in-house

Question 11

When preparing a cost-benefit analysis, design costs incurred in the systems planning, systems analysis and conceptual design phases of the Systems Development Life Cycle are relevant costs.

Accepted Answer

A) True 
 B)False

Question 12

One-time costs include operating and maintenance costs.

Accepted Answer

A) True 
 B)False

Question 13

The objective of systems planning is to link systems projects to the strategic objectives of the firm.

Accepted Answer

A) True 
 B)False

Question 14

Explain why accountants are interested in the legal feasibility of a new systems project.

Accepted Answer

Legal feasibility identifies conflicts b

Question 15

When the auditor reconciles the program version numbers, which audit objective is being tested?

Accepted Answer

A)  protect applications from unauthorized changes 
B)  ensure applications are free from error 
C)  protect production libraries from unauthorized access 
D)  ensure incompatible functions have been identified and segregated 
A)  protect applications from unauthorized changes 
B)  ensure applications are free from error 
C)  protect production libraries from unauthorized access 
D)  ensure incompatible functions have been identified and segregated

Question 16

Program testing

Accepted Answer

A)  involves individual modules only, not the full system 
B)  requires creation of meaningful test data 
C)  need not be repeated once the system is implemented 
D)  is primarily concerned with usability 
A)  involves individual modules only, not the full system 
B)  requires creation of meaningful test data 
C)  need not be repeated once the system is implemented 
D)  is primarily concerned with usability

Question 17

The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

Accepted Answer

A)  the accountant is responsible for designing the physical system 
B)  the accountant is responsible to ensure that audit trails are preserved 
C)  the internal auditor is responsible to confirm that embedded audit modules are included in the conceptual design 
D)  the accountant is responsible to make sure that the accounting conventions that apply to the module are considered by the system designers 
A)  the accountant is responsible for designing the physical system 
B)  the accountant is responsible to ensure that audit trails are preserved 
C)  the internal auditor is responsible to confirm that embedded audit modules are included in the conceptual design 
D)  the accountant is responsible to make sure that the accounting conventions that apply to the module are considered by the system designers

Question 18

What are program version numbers and how are the used?

Accepted Answer

The SPLMS assigns a version number autom

Question 19

The testing of individual program modules is a part of

Accepted Answer

A)  software acquisition costs 
B)  systems design costs 
C)  data conversion costs 
D)  programming costs 
A)  software acquisition costs 
B)  systems design costs 
C)  data conversion costs 
D)  programming costs

Question 20

Discuss the three groups that participate in systems development.

Accepted Answer

System professionals are systems analyst

When implementing a new system, the costs associated with transferring data from one storage medium to another is an example of

The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is

Which type of documentation shows the detailed relationship of input files, programs, and output files?

Source program library controls should prevent and detect unauthorized access to application programs.

Distinguish between escapable and inescapable costs. Give an example.

Routine maintenance activities require all of the following controls except

All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to commercial software.

benefits can be measured and expressed in financial terms, while benefits cannot be easily measured and/or quantified.

Describe a risk associated with the phased cutover procedure for data conversion.

Which of the following is not an advantage of commercial software? Commercial software

When preparing a cost-benefit analysis, design costs incurred in the systems planning, systems analysis and conceptual design phases of the Systems Development Life Cycle are relevant costs.

One-time costs include operating and maintenance costs.

The objective of systems planning is to link systems projects to the strategic objectives of the firm.

Explain why accountants are interested in the legal feasibility of a new systems project.

When the auditor reconciles the program version numbers, which audit objective is being tested?

Program testing

The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

What are program version numbers and how are the used?

The testing of individual program modules is a part of

Discuss the three groups that participate in systems development.

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Transaction Processing and Financial Reporting Systems Overview

Computer Assisted Audit Tools and Techniques

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters

Exam 5: Systems Development and Program Change Activities

When implementing a new system, the costs associated with transferring data from one storage medium to another is an example of

The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is

Which type of documentation shows the detailed relationship of input files, programs, and output files?

Source program library controls should prevent and detect unauthorized access to application programs.

Distinguish between escapable and inescapable costs. Give an example.

Routine maintenance activities require all of the following controls except

All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to commercial software.

____________________ benefits can be measured and expressed in financial terms, while ____________________ benefits cannot be easily measured and/or quantified.

Describe a risk associated with the phased cutover procedure for data conversion.

Which of the following is not an advantage of commercial software? Commercial software

When preparing a cost-benefit analysis, design costs incurred in the systems planning, systems analysis and conceptual design phases of the Systems Development Life Cycle are relevant costs.

One-time costs include operating and maintenance costs.

The objective of systems planning is to link systems projects to the strategic objectives of the firm.

Explain why accountants are interested in the legal feasibility of a new systems project.

When the auditor reconciles the program version numbers, which audit objective is being tested?

Program testing

The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

What are program version numbers and how are the used?

The testing of individual program modules is a part of

Discuss the three groups that participate in systems development.

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Transaction Processing and Financial Reporting Systems Overview

Computer Assisted Audit Tools and Techniques

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters

benefits can be measured and expressed in financial terms, while benefits cannot be easily measured and/or quantified.